- That's very funny.
- Oh, come now, it isn't as funny as that.

5 seconds sound clip from the The 39 Steps (1937) classic radio play.

You can hear this line at 00:26:11 in the radio play.

Quote context

[...]

- The same man who shot me a few minutes ago.

- Shot you? Where?

- Right in the cigarette case. See? There's a hole in one side of it.

- Handy little things, cigarette cases. If I hadn't been carrying it about in my vest pocket, the hole would have been in my chest.

- And who was this arch-villain?

- Gentleman called 'The Professor.'

- Professor? Oh, now, you... you don't mean Professor Bartlett?

- I didn't stop to enquire his last name.

- That's very funny.

- Oh, come now, it isn't as funny as that.

- Do you actually mean you're going to the police with this story? That Professor Bartlett shot you? That he's the one who killed Annabella Smith?

- Of course. Why not?

- And you expect them to believe it, I suppose.

- Well, you don't, evidently.

- No, and neither will they.

- The Professor, a murderer? Why, he's one of the best-liked men in the village and a very good friend of the sheriff's.

- I'm sure the sheriff will be interested in your story.

[...]